薪酬条款(Remuneration/Compensation)是劳动合同(Labor Contract/Employment Contract)的核心条款之一,对员工的工资数额、奖金以及发放方式等进行了详细的规定,是员工在与用人单位签订合同时必须考虑的核心内容。以下为部分劳动合同中的双语薪酬条款,供参考:
示例一(详版):
3. Remuneration薪酬
3.1 The Employee’s salary shall be a gross amount of RMB 260,000 per annum (over 13 months) before withholding of applicable tax and the employee portion of social insurance (or other) required contributions. The salary is inclusive of all subsidies, allowances or other payments, unless and except as the Rules and Regulations of the Company specifically provide for payment in addition to the Employee’s salary.
员工工资总额为每年(13个月)260,000元人民币,未扣除适用税款及应缴社会保险费或其他要求缴纳费用中员工应缴部分前的数额。该工资额包含了所有补贴、津贴或其他款项,除非公司规章制度明确规定了员工工资之外的任何额外款项。
3.2 The Employee’s salary is payable monthly in arrears at the end of each calendar month.
员工工资于每一日历月结束时支付。
3.3 The Employee’s salary may be reviewed and revised by the Company every year.
公司可每年审核调整员工工资。
3.4 The Company will withhold individual income tax and the employee portion of social insurance (or other) required contributions from the remuneration as required by the laws and regulations of the People’s Republic of China (“PRC”).
公司将按中华人民共和国(“中国”)法律法规的要求,从员工报酬中扣除个人所得税及应缴社会保险费或其他要求缴纳费用中员工应缴的部分。
3.5 In addition to the salary referred to in Section 3.1, the Employee shall be entitled during the term of employment to receive a variable discretionary performance bonus in accordance with the Company’s Rules and Regulations from time to time and dependant on the Employee’s performance, the Company’s performance and market conditions.
除上文第3.1条所述工资外,雇佣期限内,员工还可以不时根据公司的规章制度视乎员工业绩、公司业绩及市场状况获得浮动酌定业绩奖金。
3.6 The Employee shall bear all personal income taxes on all sources of income/loss (including benefits, premiums and allowances, and where the Company is required under laws to withhold any taxes on payments required to be made by the Company to the Employee under this Agreement, such payment received by the Employee shall be net of the tax withheld by the Company and the Company shall not be required to make up for the difference between the payment required to be made hereunder and the tax so withheld) arising from his Employment.
员工将承担其受雇佣产生的所有来源的收入/损失(包括福利、奖金和津贴)的所有个人所得税(如果公司依法须对公司在本合同项下支付给员工的款项扣除任何税款,则员工收到的该等款项为公司扣除该等税款后的净额,而公司没有义务补齐本合同项下须作出的付款与前述净额之间的差额)。
3.7 The Company may utilize a third-party agency to handle payroll matters, such as applicable tax and social insurance (including housing fund) withholdings.
公司可利用第三方代理机构办理薪资事宜,例如适用税款和社会保险费(包括住房公积金)的扣除。
示例二(简版):
第五条 劳动报酬
Article 5 Compensation
1. 乙方收入参照本合同中附件1的规定。甲方实行新的工资制度时,乙方的工资待遇按新的制度予以调整。
The income of party B is set out in appendix i of this contract. The income of party B will be adjusted accordingly when party A carries out a new income system.
2. 甲方实行年12个月薪金制,工作满一年后,每年十二月份发双薪。发薪日为第二个月的5号左右。甲方视乙方在服务的上一年中的表现和甲方的财务状况决定乙方是否享有年终奖金。乙方若在得到年终奖金后的六个月内辞职的,应在其离开公司前返还其全额年终奖金。 Party A carries out a system of 12 months’ income each year, after he or she has worked for one year, he or she can get the double salary in decmber of each year. The day of payment is about the 5th day of the next month. The annual bonus is subject to party A’s financial situation and party B’s work performance in the previous year. If party B resigns within 6 months after party B received the annual bonus for the previous year, party B shall refund this bonus back to party A before party B leaves the company.